A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules

Part 4-1 - Special rules mainly about particular ways entities are organised

Note:

The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2.